Analysis on the Environmental Cost of Logistics Activity

Abstract

Natural resources and natural environment is the material basis of human survival,development and enjoyment, but for a long time its value has been underestimated or evenignored. This paper tries to reflect the loss of value of the resources and the environment in the logistics costs by way of cost accounting, and to promote the enterprise and society pay more attention to the comprehensive benefits of logistics activities. Specifically, thispaperdefines the concept of logistics activities environment cost, including resource consumption cost, environmental degradation cost and environmental related cost. And it considers calculating the cost of reducing consumption of resources using User Cost Approach, calculating the cost of maintenance way environmental degradation cost using Maintain Cost Method and estimating the environmental risk loss using risk loss ratio. This paper also discusses the significance of logistics environmental cost.